Tillgångens

Tillgångens is the genitive form of the Swedish noun tillgång. In ordinary usage, tillgång means an asset or resource, but it can also refer to access or availability to something. Tillgångens therefore marks possession by a single asset, as in the phrase “tillgångens värde” (the asset’s value).

TIllgång has several common senses. In everyday language, it denotes availability or access, for example tillgång till information (access to information) or tillgång till vård (access to care). In economic and financial contexts, tillgång translates to asset or financial asset, such as tangible assets (tillgångar) like machinery or real estate, and intangible assets like patents. The plural form tillgångar is used for multiple assets, e.g., företagets tillgångar och skulder (the company’s assets and liabilities).

Grammatically, tillgång is a en-ord noun in Swedish. The definite singular is tillgången; the plural is tillgångar. The possessive is formed with -s, yielding tillgångens for the asset’s, and tillgångarnas for the assets’ possessive form. For example: “Tillgångens värde har ökat” (The asset’s value has increased) or “Tillgångarnas marknadsvärde” (the assets’ market value).

In accounting and finance, tillgång is a standard term for items recorded on a balance sheet. Distinctions are made between current and fixed tillgångar, and between real (tangible) och immateriella tillgångar. Terms like tillgångens avskrivning refer to depreciation of a single asset’s value.

See also: tillgång, tillgångar, ekonomi begrepp, balansräkning.