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DK Essential Managers: Understanding Accounts by Stephen Brookson

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Examining Fixed Assets

Fixed assets are used by a business on a permanent basis to create wealth in the normal course of operations. Learn to recognize the three types of fixed assets (tangibles, intangibles, and investments) and understand the concept of depreciation.

DK Investigate any significant additions in unusual fixed assets.
DK Scrutinize closely any asset that is shown at current value.

Recognizing tangible fixed assets

Assets needed for a business to be in a position to operate are known as fixed assets. These are typically tangible items ...

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