Fixed asset: related pages
Barriers to entry Anything that makes it difficult for a new entrant to break into a market.
Capital intensive Requiring high capital investment relative to the size of the business. Such businesses will tend to face high depreciation charges and operational gearing.
Tangible assets Assets that have a physical form and financial assets, as opposed to intangible assets.
Intangible assets Assets that do not have a definite form. They include goodwill, patents, trademarks and capitalised development costs.
Post balance sheet events Events that occur after the balance the date to which accounts are prepared, but which have a material impact that must be disclosed in the accounts.
ROIC Profit as a proportion of the total capital invested in a business rather than assets shown in the balance sheet.
Current assets Those assets which are expected to be used (sold or consumed) within a year (unlike fixed assets) are known as current assets.
Fixed asset turnover A measure of how effectively fixed assets are used to generate sales: sales ÷fixed assets .
Copyright Graeme Pietersz © 2005-2019
