Ativo

Ativo is a Portuguese term with several related but distinct meanings. As an adjective, it denotes liveliness or functioning, and in everyday language it can describe a person who is energetic or a device that is in use. In formal contexts, especially finance and accounting, ativo is a noun meaning an asset—any resource controlled by an entity from which future economic benefits are expected.

In accounting and finance, an ativo represents resources owned or controlled by a company or individual. Balance sheets classify ativos into ativo circulante (current assets), expected to be realized or consumed within a year, such as cash, accounts receivable, and inventories; and ativo não circulante (non-current assets), including property, plant and equipment, long‑term investments, and intangible assets. Financial assets include investments, loans receivable, and negotiable securities. Measurement follows cost or fair value conventions, with depreciation and amortization reducing the carrying amount of tangible and intangible ativos, and impairment testing to reflect recoverable value.

In linguistics, the term is linked to discussions of voice, notably a voz ativa (active voice) contrasted with voz passiva (passive voice). The word also surfaces in ordinary Portuguese to indicate systems, processes, or instruments that are active or in operation, for example “um ativo em rede” or “uma carteira de ativos.”

Etymology: from Latin activus, via Portuguese ativo, meaning action or effectiveness.