{"id":1796,"date":"2023-09-26T14:28:05","date_gmt":"2023-09-26T14:28:05","guid":{"rendered":"https:\/\/mudabicara.com\/en\/?p=1796"},"modified":"2023-09-26T14:28:05","modified_gmt":"2023-09-26T14:28:05","slug":"what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets","status":"publish","type":"post","link":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/","title":{"rendered":"What are the differences between fixed assets, non-fixed assets, current and non-current assets"},"content":{"rendered":"<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In the world of accounting, the term &#8220;assets&#8221; is known as wealth owned by a company when carrying out its operational processes. <\/span><span style=\"vertical-align: inherit;\">The value of these assets is always evaluated and included in financial reports later. <\/span><span style=\"vertical-align: inherit;\">So accountants must clearly understand the various types of assets in the world of accounting.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Company assets consist of three types. <\/span><span style=\"vertical-align: inherit;\">Namely fixed assets, current assets and non-fixed assets. <\/span><span style=\"vertical-align: inherit;\">The various types of assets are different and have their own meanings. <\/span><span style=\"vertical-align: inherit;\">If you want to become an accountant, be sure to recognize the different types of assets. <\/span><span style=\"vertical-align: inherit;\">In this article, we will discuss one by one the differences between these assets and their meanings.<\/span><\/span><\/p>\n<h2><span id=\"A_Perbedaan_Aset_Tetap_dan_Tidak_Tetap\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A. Difference between Fixed and Non-Fixed Assets<\/span><\/span><\/h2>\n<h3><span id=\"1_Pengertian_Aset_Tetap\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Definition of Fixed Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Fixed assets are property owned by a company that can later be used to earn income. <\/span><span style=\"vertical-align: inherit;\">This type of asset is very long-term in nature, and is not expected to be sold for a long time. <\/span><span style=\"vertical-align: inherit;\">The minimum sales process is estimated to be no less than 1 year.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If you think that fixed assets are the same as inventory (items like tables, chairs, etc.), you are wrong. <\/span><span style=\"vertical-align: inherit;\">Fixed assets are items that are very important to the company and will only be purchased or rented once in a period of several years.<\/span><\/span><\/p>\n<h3><span id=\"2_Ciri-ciri_Aset_Tetap\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Characteristics of Fixed Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Usually a company buys fixed assets for its own use or to lease to other parties. <\/span><span style=\"vertical-align: inherit;\">And the term &#8220;fixed&#8221; in fixed assets usually refers to the unsold condition of an item in one accounting period.<\/span><\/span><\/p>\n<p><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The characteristics of fixed assets are as follows:<\/span><\/span><\/strong><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Can shrink \/ have depreciation value (for tangible assets)<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Can depreciate \/ have amortization value (for intangible assets)<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Has an impairment if it is below the net book value<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">It is dispositional if the asset is disposed of<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If a fixed asset is disposed of, it must still be recorded in the cash flow statement. <\/span><span style=\"vertical-align: inherit;\">Even if the asset is disposed of, it will no longer have any use. <\/span><span style=\"vertical-align: inherit;\">So, to find out the various criteria for fixed assets, here is an explanation:<\/span><\/span><\/p>\n<p><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2.1 Assets that have a useful life of more than one year<\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">First criterion: fixed assets always have a useful life of more than 1 year. <\/span><span style=\"vertical-align: inherit;\">This type of asset usually appears in the Property, Plant, and Equipment or PP&amp;E section if recorded on a company&#8217;s balance sheet.<\/span><\/span><\/p>\n<p><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2.2 Depreciable Assets<\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Second criterion: fixed assets are subject to depreciation. <\/span><span style=\"vertical-align: inherit;\">This is because fixed assets reflect wear and tear as well as depreciation when the assets are continuously used.<\/span><\/span><\/p>\n<p><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2.3 Assets that are used in business operations and provide long-term financial benefits<\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Another criterion for fixed assets is that they can provide benefits from the income earned by the company. <\/span><span style=\"vertical-align: inherit;\">Usually this type of asset will not be sold because it is used as a business investment vehicle.<\/span><\/span><\/p>\n<p><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2.4 This Asset is Illiquid<\/span><\/span><\/strong><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Another criterion, fixed assets are a type of asset that is completely illiquid. <\/span><span style=\"vertical-align: inherit;\">In other words, if the company requires payment for an expense, fixed assets will not be used as a means of payment. <\/span><span style=\"vertical-align: inherit;\">Apart from that, this asset cannot be easily converted into cash.<\/span><\/span><\/p>\n<h3><span id=\"3_Pentingnya_Aset_Tetap\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. The Importance of Fixed Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">All companies will definitely need fixed assets that can be used to help them obtain income or income. <\/span><span style=\"vertical-align: inherit;\">If the fixed assets are used properly and correctly, the company will definitely gain a competitive advantage.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: What is Internal Control? Definition, Types, Purpose, Components and Elements\" href=\"https:\/\/mudabicara.com\/en\/what-is-internal-control-definition-types-purpose-components-and-elements\/\" rel=\"bookmark\">What is Internal Control? Definition, Types, Purpose, Components and Elements<\/a><\/strong><\/span><\/pre>\n<h3><span id=\"4_Contoh_Aset_Tetap\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">4. Examples of Fixed Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Now, after knowing the various descriptions related to fixed assets, you need to know examples of fixed assets. <\/span><span style=\"vertical-align: inherit;\">The following are various examples of fixed assets that you need to know:<\/span><\/span><\/p>\n<h4><span id=\"a_Tanah\" class=\"ez-toc-section\"><\/span><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">a. <\/span><\/span><\/strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0Land<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Land owned by a company that will increase as time passes. <\/span><span style=\"vertical-align: inherit;\">This land is usually written at a fixed value on financial statements.<\/span><\/span><\/p>\n<h4><span id=\"b_Mesin\" class=\"ez-toc-section\"><\/span><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">b. <\/span><\/span><\/strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0Machine<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Company machines have an accumulated depreciation value, and can break down requiring routine repairs and maintenance costs.<\/span><\/span><\/p>\n<h4><span id=\"c_Bangunan\" class=\"ez-toc-section\"><\/span><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">c. <\/span><\/span><\/strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0Building<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The value of company-owned buildings can also increase. <\/span><span style=\"vertical-align: inherit;\">However, a building can experience damage that causes costs.<\/span><\/span><\/p>\n<h4><span id=\"d_Kendaraan\" class=\"ez-toc-section\"><\/span><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">d. <\/span><\/span><\/strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0Vehicle<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Just like engines, vehicles can also decrease in value. <\/span><span style=\"vertical-align: inherit;\">Moreover, official vehicles also require fuel costs as well as repairs and maintenance which can burden financial reports.<\/span><\/span><\/p>\n<h4><span id=\"e_Furnitur\" class=\"ez-toc-section\"><\/span><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">e. <\/span><\/span><\/strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0Furniture<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The value may also decrease, but will require less repair costs.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">These are various examples of fixed assets that are usually owned by companies. <\/span><span style=\"vertical-align: inherit;\">However, the interpretation of fixed assets can be different for each company, depending on the position of these fixed assets in the company&#8217;s production activities.<\/span><\/span><\/p>\n<h3><span id=\"5_Relevansi_Aktiva_Tetap_Pada_Laporan_Keuangan\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">5. Relevance of Fixed Assets in Financial Reports<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">A fixed asset can be interpreted in many ways in a company&#8217;s financial statements. <\/span><span style=\"vertical-align: inherit;\">This relationship varies depending on the type of financial report of each company. <\/span><span style=\"vertical-align: inherit;\">The following are various types of relevance of assets or fixed assets in company financial reports.<\/span><\/span><\/p>\n<h3><span id=\"a_Neraca_Keuangan\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">a. <\/span><span style=\"vertical-align: inherit;\">Balance sheet<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Regarding the financial balance, companies prefer to record costs as assets on the balance sheet rather than putting them on the profit and loss statement (L\/R). <\/span><span style=\"vertical-align: inherit;\">This is due to the nature of fixed assets which can bring profits to the company.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Initially, fixed assets are capitalized on the balance sheet, and then a gradual depreciation value is applied over the period of their use. <\/span><span style=\"vertical-align: inherit;\">You can record the company&#8217;s balance sheet in the PP&amp;E (Property, plant and equipment) section.<\/span><\/span><\/p>\n<h3><span id=\"b_Laporan_Laba_Rugi\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">b. <\/span><span style=\"vertical-align: inherit;\">Income statement<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">In the income statement <\/span><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">, fixed assets always experience depreciation except for company land. <\/span><span style=\"vertical-align: inherit;\">Later, the profit and loss report in the fixed asset depreciation column will reduce the company&#8217;s net profit.<\/span><\/span><\/p>\n<h3><span id=\"c_Laporan_Arus_Kas\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">c. <\/span><span style=\"vertical-align: inherit;\">Cash flow statement<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">The process of purchasing assets or fixed assets will still be in the investment activities section of the cash flow statement. <\/span><span style=\"vertical-align: inherit;\">Later the purchase of assets will be classified as capital expenditure. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, sales of fixed assets will be included in the proceeds from the sale of fixed assets.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Learn how to make financial reports for a company through the book Easy Ways to Prepare Financial Reports for Service Companies which consist of profit and loss reports, changes in equity reports, cash flow reports, and many more.<\/span><\/span><\/p>\n<h3><span id=\"6_Pengertian_Aset_Tidak_Tetap\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">6. Definition of Non-Fixed Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Non-fixed assets are also called intangible assets. <\/span><span style=\"vertical-align: inherit;\">This type of asset can also be called an intangible fixed asset, which can still be identified but has no physical form. <\/span><span style=\"vertical-align: inherit;\">This type of asset can usually be owned for other administrative purposes.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">For companies, the benefits from these intangible assets can be obtained over a long period of time, and their value is very large compared to the capital they own.<\/span><\/span><\/p>\n<h3><span id=\"7_Kriteria_Aset_Tidak_Tetap\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">7. Criteria for Non-Fixed Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">To be able to identify whether an asset is included in non-fixed or intangible assets, make sure to recognize the various characteristics of intangible assets. <\/span><span style=\"vertical-align: inherit;\">Intangible assets or intangible assets can be recognized by various characteristics as follows:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Not tangible, cannot be seen directly. <\/span><span style=\"vertical-align: inherit;\">It can also be seen in the form of a document stating that company A has intangible assets in the form of &#8220;B&#8221;, and so on.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">It is not a financial instrument that can be used to make payments for company expenses directly.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Usually this type of asset is in the form of a document whose value can be claimed over a long period of time.<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Assets that are long-term and have a relatively long useful life for the company. <\/span><span style=\"vertical-align: inherit;\">Usually the process of disbursing this intangible asset must comply with applicable law.<\/span><\/span><\/li>\n<\/ul>\n<h3><span id=\"8_Jenis-Jenis_Aktiva_Tetap_Tidak_Berwujud_Dan_Pencatatan_Aset_Tak_Berwujud\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">8. Types of Intangible Fixed Assets and Recording of Intangible Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Various types of intangible assets include:<\/span><\/span><\/p>\n<p><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Franchise<\/span><\/span><\/strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> \u00a0: the right to sell a brand to another party so that they can carry out business on behalf of that company.<\/span><\/span><\/p>\n<p><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Goodwill<\/span><\/span><\/strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> \u00a0: which is a condition where there is an overpayment for an asset compared to the market value. <\/span><span style=\"vertical-align: inherit;\">The value of goodwill is taken from the difference between market value and the money paid for certain assets.<\/span><\/span><\/p>\n<p><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Brand rights<\/span><\/span><\/strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\"> \u00a0: namely a certain company&#8217;s authority regarding the brand they have registered.<\/span><\/span><\/p>\n<pre><span style=\"color: #ff0000;\"><strong>Read Also :\u00a0<a style=\"color: #ff0000;\" title=\"Permalink to: Here are 7 Promising Job Prospects for Accounting Graduates\" href=\"https:\/\/mudabicara.com\/en\/here-are-7-promising-job-prospects-for-accounting-graduates\/\" rel=\"bookmark\">Here are 7 Promising Job Prospects for Accounting Graduates<\/a><\/strong><\/span><\/pre>\n<h2><span id=\"B_Perbedaan_Aset_Lancar_dan_Tidak_Lancar\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">B. Difference between Current and Non-Current Assets<\/span><\/span><\/h2>\n<h3><span id=\"1_Pengertian_Aset_Lancar\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">1. Definition of Current Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Apart from fixed assets, we also know current assets in the world of accounting. <\/span><span style=\"vertical-align: inherit;\">Current assets are the term for assets or wealth owned by a company that can be converted into cash. <\/span><span style=\"vertical-align: inherit;\">In other words, current assets are assets that can be measured in currency units.<\/span><\/span><\/p>\n<h3><span id=\"2_Contoh-contoh_Aset_Lancar\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">2. Examples of Current Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Current assets are also known as assets that can be liquidated at any time. <\/span><span style=\"vertical-align: inherit;\">The following are various examples of current assets:<\/span><\/span><\/p>\n<h4><span id=\"a_Uang_Tunai\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">a. <\/span><span style=\"vertical-align: inherit;\">Cash <\/span><\/span><strong><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">\u00a0_<\/span><\/span><\/strong><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">For a company, cash can be referred to as cash or company cash. <\/span><span style=\"vertical-align: inherit;\">&#8220;Cash&#8221; is a term for company cash, while &#8220;Bank&#8221; is a term for company money that is in a bank account.<\/span><\/span><\/p>\n<h4><span id=\"b_Surat_Berharga\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">b. <\/span><span style=\"vertical-align: inherit;\">Securities<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Securities include current assets which are usually used as proof of ownership of valuable assets. <\/span><span style=\"vertical-align: inherit;\">This type of letter can be traded with other parties and exchanged for cash. <\/span><span style=\"vertical-align: inherit;\">Some examples of company securities are deposits, bonds, shares, notes, and so on.<\/span><\/span><\/p>\n<h4><span id=\"c_Piutang\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">c. <\/span><span style=\"vertical-align: inherit;\">Receivables<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Company receivables also include current assets, which are bills owed to customers who purchased goods from your company on credit. <\/span><span style=\"vertical-align: inherit;\">The receivables process is usually promised to be repaid within a certain period of time. <\/span><span style=\"vertical-align: inherit;\">This process will usually be paid off at a certain time by both parties.<\/span><\/span><\/p>\n<h4><span id=\"d_Persediaan\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">d. <\/span><span style=\"vertical-align: inherit;\">Supply<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Inventory is the number of goods that have not been sold and also has economic value. <\/span><span style=\"vertical-align: inherit;\">This current asset is a type of asset that can later be sold directly and converted into company cash.<\/span><\/span><\/p>\n<h4><span id=\"f_Biaya_Dibayar_Di_Muka\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">f. <\/span><span style=\"vertical-align: inherit;\">Prepaid expenses<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Another type of current asset is prepaid expenses, so that they will not burden the company&#8217;s finances at the end of the period. <\/span><span style=\"vertical-align: inherit;\">This type of cost will later be carried out by the company without burdening cash.<\/span><\/span><\/p>\n<h3><span id=\"3_Pengertian_Aset_Tidak_Lancar\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3. Definition of Non-Current Assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Other types of assets besides current assets are non-current assets. <\/span><span style=\"vertical-align: inherit;\">This asset is important for the company, because it cannot be converted directly into cash. <\/span><span style=\"vertical-align: inherit;\">In other words, this type of asset has quite complicated recording techniques in the company&#8217;s financial reports. <\/span><span style=\"vertical-align: inherit;\">Apart from that, the process of reselling this type of asset will be quite long. <\/span><span style=\"vertical-align: inherit;\">The following are various types of company non-current assets:<\/span><\/span><\/p>\n<h4><span id=\"31_1_Aset_Tetap\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3.1 1. Fixed Assets<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">We discussed fixed assets at the beginning of the article above. <\/span><span style=\"vertical-align: inherit;\">In essence, fixed assets are assets that are used by the company to carry out the production process but have a fixed form. <\/span><span style=\"vertical-align: inherit;\">This type of asset is long-term in nature, and will not be traded for a long time.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">For example, land from company buildings will not be sold for decades. <\/span><span style=\"vertical-align: inherit;\">Apart from that, various machines, equipment, furniture and vehicles belonging to the company will not be sold to ensure the company&#8217;s production process runs smoothly.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Usually companies will sell this type of asset when they are on the verge of bankruptcy or really need money urgently. <\/span><span style=\"vertical-align: inherit;\">A company that sells its various fixed assets can be said to be a company that is in an unprofitable situation.<\/span><\/span><\/p>\n<h4><span id=\"32_2_Aset_Tidak_Berwujud\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3.2 2. Intangible Assets<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Another type of non-fixed assets is intangible assets. <\/span><span style=\"vertical-align: inherit;\">The form of intangible assets cannot be seen, but the benefits will be obtained by the company for a long time. <\/span><span style=\"vertical-align: inherit;\">This type of asset is quite special, because the benefits can only be felt and the company doesn&#8217;t need to bother storing physical goods. <\/span><\/span><br \/>\n<span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Various examples of intangible assets are:<\/span><\/span><\/p>\n<ul>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Copyright, Patent, Trademark<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Contract rights, partnership\/franchise rights, and also goodwill (certain privileges for the company)<\/span><\/span><\/li>\n<li><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">These various examples of assets are intangible, but can bring benefits in the long term.<\/span><\/span><\/li>\n<\/ul>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">With the development of information and digital technology, we can see that many companies are no longer based on fixed assets but have high value because of the support of these high levels of intangible assets. <\/span><span style=\"vertical-align: inherit;\">However, how to assess these assets? <\/span><span style=\"vertical-align: inherit;\">Learn about this in the book Valuation of Banks, Insurance and Intangible Assets.<\/span><\/span><\/p>\n<h4><span id=\"33_3_Investasi_Jangka_Panjang\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">3.3 3. Long Term Investment<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Another example of intangible assets is long-term investments made by the government. <\/span><span style=\"vertical-align: inherit;\">This type of asset can bring profits to the company over a long period of time, and the results cannot be known quickly. <\/span><span style=\"vertical-align: inherit;\">Examples of types of long-term investment assets are bonds, government debt securities, shares, and so on.<\/span><\/span><\/p>\n<pre id=\"grame-1406518285\" class=\"grame-amp-8\"><span style=\"color: #ff0000;\"><strong>Read Also : <a style=\"color: #ff0000;\" title=\"Permalink to: What is Service Company Accounting? Definition, Stages and Types of Transactions\" href=\"https:\/\/mudabicara.com\/en\/what-is-service-company-accounting-definition-stages-and-types-of-transactions\/\" rel=\"bookmark\">What is Service Company Accounting? Definition, Stages and Types of Transactions<\/a><\/strong><\/span><\/pre>\n<h3><span id=\"4_Perbedaan_Aset_Lancar_Dan_Tidak_Lancar\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">4. Difference between current and non-current assets<\/span><\/span><\/h3>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Have you ever felt confused about differentiating between current assets and non-current assets? <\/span><span style=\"vertical-align: inherit;\">Usually the types of assets are not easy to distinguish and make accountants feel confused when preparing financial reports. <\/span><span style=\"vertical-align: inherit;\">The various differences between current assets and non-current assets are:<\/span><\/span><\/p>\n<h4><span id=\"a_Dari_segi_waktu\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">a. <\/span><span style=\"vertical-align: inherit;\">In terms of time<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">An easy way to differentiate current assets from non-current assets is in terms of their time period. <\/span><span style=\"vertical-align: inherit;\">The time aspect discussed is the time used to convert the asset into cash. <\/span><span style=\"vertical-align: inherit;\">In other words, an asset can be said to be a current or non-current asset based on its ability to &#8220;transform&#8221; itself into cash that the company needs.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">An asset is declared a current asset if it can be converted into money in less than 12 months. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, these assets are included in non-current assets if they cannot be changed within a period of less than or equal to 12 months.<\/span><\/span><\/p>\n<h4><span id=\"b_Dari_segi_tujuan\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">b. <\/span><span style=\"vertical-align: inherit;\">In terms of goals<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">Another way to differentiate between current assets and non-current assets is in terms of their purpose. <\/span><span style=\"vertical-align: inherit;\">The purpose of purchasing an asset can affect the status of the asset, whether it is called a current or non-current asset.<\/span><\/span><\/p>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">If the purpose of purchasing these assets is to use them as a means of financing the company&#8217;s operational activities, these assets will be referred to as current assets. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, if assets are purchased with the aim of storing them or supporting the production process for a long period of time, these assets will be referred to as non-current assets.<\/span><\/span><\/p>\n<h4><span id=\"c_Dari_segi_manfaat\" class=\"ez-toc-section\"><\/span><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">c. <\/span><span style=\"vertical-align: inherit;\">In terms of benefits<\/span><\/span><\/h4>\n<p><span style=\"vertical-align: inherit;\"><span style=\"vertical-align: inherit;\">After that, the way to differentiate between current assets and non-current assets is in terms of benefits. <\/span><span style=\"vertical-align: inherit;\">Current assets have the benefit of making direct payments for various expenses used for company production. <\/span><span style=\"vertical-align: inherit;\">Meanwhile, non-current assets have the benefit of only being collateral when you want to borrow money from another party (collateral in nature).<\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>In the world of accounting, the term &#8220;assets&#8221; is known as wealth <a class=\"read-more\" href=\"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/\" title=\"What are the differences between fixed assets, non-fixed assets, current and non-current assets\" itemprop=\"url\"><\/a><\/p>\n","protected":false},"author":2,"featured_media":1798,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[454,449,343,144,121,128,28,38],"class_list":{"0":"post-1796","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-economic","8":"tag-academic","9":"tag-accountancy","10":"tag-accountant","11":"tag-accounting","12":"tag-business","13":"tag-economic","14":"tag-education","15":"tag-university"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>What are the differences between fixed assets, non-fixed assets, current and non-current assets - Mudabicara<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"What are the differences between fixed assets, non-fixed assets, current and non-current assets - Mudabicara\" \/>\n<meta property=\"og:description\" content=\"In the world of accounting, the term &#8220;assets&#8221; is known as wealth\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/\" \/>\n<meta property=\"og:site_name\" content=\"Mudabicara\" \/>\n<meta property=\"article:published_time\" content=\"2023-09-26T14:28:05+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mudabicara.com\/en\/wp-content\/uploads\/sites\/4\/2023\/09\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"940\" \/>\n\t<meta property=\"og:image:height\" content=\"788\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"redaksi\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"redaksi\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/\"},\"author\":{\"name\":\"redaksi\",\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/#\\\/schema\\\/person\\\/743664bc8074d20e7710616fd8c0fbe4\"},\"headline\":\"What are the differences between fixed assets, non-fixed assets, current and non-current assets\",\"datePublished\":\"2023-09-26T14:28:05+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/\"},\"wordCount\":2335,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2023\\\/09\\\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg\",\"keywords\":[\"academic\",\"accountancy\",\"Accountant\",\"Accounting\",\"business\",\"Economic\",\"education\",\"University\"],\"articleSection\":[\"Economic\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/\",\"url\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/\",\"name\":\"What are the differences between fixed assets, non-fixed assets, current and non-current assets - Mudabicara\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2023\\\/09\\\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg\",\"datePublished\":\"2023-09-26T14:28:05+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/#\\\/schema\\\/person\\\/743664bc8074d20e7710616fd8c0fbe4\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/#primaryimage\",\"url\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2023\\\/09\\\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg\",\"contentUrl\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/wp-content\\\/uploads\\\/sites\\\/4\\\/2023\\\/09\\\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg\",\"width\":940,\"height\":788,\"caption\":\"What are the differences between fixed assets, non-fixed assets, current and non-current assets\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"What are the differences between fixed assets, non-fixed assets, current and non-current assets\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/\",\"name\":\"Mudabicara\",\"description\":\"Clearly Intelligent\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/#\\\/schema\\\/person\\\/743664bc8074d20e7710616fd8c0fbe4\",\"name\":\"redaksi\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c81abaae71ecdf678fd8237c6ca5f90e865868ccbc8a90c6f8eb2685ad166c51?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c81abaae71ecdf678fd8237c6ca5f90e865868ccbc8a90c6f8eb2685ad166c51?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/c81abaae71ecdf678fd8237c6ca5f90e865868ccbc8a90c6f8eb2685ad166c51?s=96&d=mm&r=g\",\"caption\":\"redaksi\"},\"url\":\"https:\\\/\\\/mudabicara.com\\\/en\\\/author\\\/supermin\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"What are the differences between fixed assets, non-fixed assets, current and non-current assets - Mudabicara","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/","og_locale":"en_US","og_type":"article","og_title":"What are the differences between fixed assets, non-fixed assets, current and non-current assets - Mudabicara","og_description":"In the world of accounting, the term &#8220;assets&#8221; is known as wealth","og_url":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/","og_site_name":"Mudabicara","article_published_time":"2023-09-26T14:28:05+00:00","og_image":[{"width":940,"height":788,"url":"https:\/\/mudabicara.com\/en\/wp-content\/uploads\/sites\/4\/2023\/09\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg","type":"image\/jpeg"}],"author":"redaksi","twitter_card":"summary_large_image","twitter_misc":{"Written by":"redaksi","Est. reading time":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/#article","isPartOf":{"@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/"},"author":{"name":"redaksi","@id":"https:\/\/mudabicara.com\/en\/#\/schema\/person\/743664bc8074d20e7710616fd8c0fbe4"},"headline":"What are the differences between fixed assets, non-fixed assets, current and non-current assets","datePublished":"2023-09-26T14:28:05+00:00","mainEntityOfPage":{"@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/"},"wordCount":2335,"commentCount":0,"image":{"@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/#primaryimage"},"thumbnailUrl":"https:\/\/mudabicara.com\/en\/wp-content\/uploads\/sites\/4\/2023\/09\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg","keywords":["academic","accountancy","Accountant","Accounting","business","Economic","education","University"],"articleSection":["Economic"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/","url":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/","name":"What are the differences between fixed assets, non-fixed assets, current and non-current assets - Mudabicara","isPartOf":{"@id":"https:\/\/mudabicara.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/#primaryimage"},"image":{"@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/#primaryimage"},"thumbnailUrl":"https:\/\/mudabicara.com\/en\/wp-content\/uploads\/sites\/4\/2023\/09\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg","datePublished":"2023-09-26T14:28:05+00:00","author":{"@id":"https:\/\/mudabicara.com\/en\/#\/schema\/person\/743664bc8074d20e7710616fd8c0fbe4"},"breadcrumb":{"@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/#primaryimage","url":"https:\/\/mudabicara.com\/en\/wp-content\/uploads\/sites\/4\/2023\/09\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg","contentUrl":"https:\/\/mudabicara.com\/en\/wp-content\/uploads\/sites\/4\/2023\/09\/biru-dan-emas-modern-minimalis-selamat-hari-buruh-nasional-facebook-post-10-4.jpg","width":940,"height":788,"caption":"What are the differences between fixed assets, non-fixed assets, current and non-current assets"},{"@type":"BreadcrumbList","@id":"https:\/\/mudabicara.com\/en\/what-are-the-differences-between-fixed-assets-non-fixed-assets-current-and-non-current-assets\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/mudabicara.com\/en\/"},{"@type":"ListItem","position":2,"name":"What are the differences between fixed assets, non-fixed assets, current and non-current assets"}]},{"@type":"WebSite","@id":"https:\/\/mudabicara.com\/en\/#website","url":"https:\/\/mudabicara.com\/en\/","name":"Mudabicara","description":"Clearly Intelligent","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mudabicara.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/mudabicara.com\/en\/#\/schema\/person\/743664bc8074d20e7710616fd8c0fbe4","name":"redaksi","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/c81abaae71ecdf678fd8237c6ca5f90e865868ccbc8a90c6f8eb2685ad166c51?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/c81abaae71ecdf678fd8237c6ca5f90e865868ccbc8a90c6f8eb2685ad166c51?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/c81abaae71ecdf678fd8237c6ca5f90e865868ccbc8a90c6f8eb2685ad166c51?s=96&d=mm&r=g","caption":"redaksi"},"url":"https:\/\/mudabicara.com\/en\/author\/supermin\/"}]}},"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/posts\/1796","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/comments?post=1796"}],"version-history":[{"count":0,"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/posts\/1796\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/media\/1798"}],"wp:attachment":[{"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/media?parent=1796"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/categories?post=1796"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mudabicara.com\/en\/wp-json\/wp\/v2\/tags?post=1796"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}