Aset

Aset is a term used in Indonesian and Malay to denote something of value owned by an individual, organization, or government. It is the loanword for the English "asset" and is used in everyday language as well as in formal contexts such as finance and accounting.

In business accounting, an asset is a resource controlled by an entity as a result of past events from which future economic benefits are expected to flow. Assets are typically categorized into tangible assets (for example, land, buildings, machinery), intangible assets (such as patents, trademarks, goodwill, software), and financial assets (like investments, receivables, loans). They can also be classified as current assets, which are expected to be realized or consumed within one year, and non-current (long-term) assets.

In common usage, "aset" can refer to wealth or property owned by a person or organization, beyond simple cash holdings. The term is widely used in financial reporting in Indonesia and Malaysia, appearing in balance sheets and statements of financial position. While the word is most common in those languages, speakers may encounter it in multinational contexts as a direct loanword.

Alternative uses: as a proper noun, Aset could be a personal name or acronym in various contexts, but it is not widely recognized as a standard term outside its financial sense. See also asset, liability, equity, depreciation, impairment.