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what are the various types of assets that a company has
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a company typically has a variety of assets that can be categorized into several types based on their nature, usage, and liquidity. here are the main types of assets a company may have:
1. current assets
cash and cash equivalents: this includes physical currency, bank balances, and short-term investments that can be quickly converted into cash.
accounts receivable: money owed to the company by customers for goods or services delivered but not yet paid for.
inventory: goods available for sale, as well as raw materials and work-in-progress that will be sold or used to produce goods for sale.
prepaid expenses: payments made in advance for goods or services to be received in the future.

2. non-current assets
property, plant, and equipment (ppe): long-term assets like land, buildings, machinery, and vehicles used in operations and not intended for resale.
intangible assets: non-physical assets such as patents, trademarks, copyrights, and goodwill.
investments: long-term investments in other companies, real estate, or securities that are not intended to be sold within the next year.
long-term receivables: money owed to the company that is not expected to be received within the next year.

3. financial assets
equity securities: investments in stocks or equity instruments of other companies.
debt securities: investments in bonds, debentures, or other debt instruments issued by governments or other entities.

4. fixed assets
a subset of non-current assets, these are long-term assets used in business operations, such as ppe and certain intangible assets, which provide value over multiple years.

5. other assets
deferred tax assets: taxes paid in advance that are expected to be recovered in future periods.
leasehold improvements: enhancements made to rental premises by or for a tenant.
operating lease right-of-use assets: recognized by leasees for assets leased under operating leases.

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