Attivi

Attivi is the Italian term used in accounting to denote the assets of an entity. It refers to the resources controlled by a company as a result of past events from which future economic benefits are expected. In formal financial reporting, these resources appear on the left side of the balance sheet under the heading related to assets, sometimes described simply as attivi or as attività.

In practice, attivi are grouped into two broad categories: attività non correnti (non-current assets) and attività correnti (current assets). Non-current assets include immobilizzazioni materiali (tangible fixed assets such as buildings and machinery), immobilizzazioni immateriali (intangible assets such as software and patents), and sometimes long-term financial investments. Current assets comprise disponibilità liquide (cash and equivalents), crediti verso clienti (receivables), rimanenze/inventari (inventories), and other assets expected to be converted into cash or used up within one year.

Valuation and measurement of attivi follow the applicable accounting framework, such as the Italian GAAP (OIC) or IFRS. Assets are typically recorded at their cost and subsequently adjusted for depreciation or amortization, impairment if indicated, and other revaluations where allowed. The overall level and composition of attivi reflect the entity’s capacity to generate future income and are balanced against the corresponding liabilities (passività) and equity on the right side of the balance sheet.

The term attivi can also appear in broader financial or managerial discussions as a generic reference to assets, but in everyday accounting language it specifically denotes the asset side of a company’s financial position.