◼ Sinônimos Inglês Property, Plant and Equipment; fixed assets; capital assets;
◼ Outras denominações em Português ativo fixo
OBS: When indicating fixed assets in a balance sheet, it is done in the form of PP&E, which are initials for Property, Plant, and Equipment. The fixed assets are purchased for the production of goods and services. They are referred to as fixed since they are not to be sold within an accounting year.
Ativo de longo prazo que não foi adquirido ou vendido no curso normal dos negócios. De modo geral, o termo inclui ativos fixos (FIXED ASSETS) como: valores imobiliários, prédios, equipamentos móveis, maquinários etc. A definição de ativo fixo de acordo com o Serviço de Receitas Internas (Internal Revenue Service - IRS) inclui investimentos em valores mobiliários.
Long-lived property owned by a firm that is used by a firm in the production of its income. Tangible fixed assets include real estate, plant, and equipment. Intangible fixed assets include patents, trademarks, and customer recognition.
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