Vagyontárgya
Vagyontárgya is a Hungarian term that translates to "asset" or "property" in English. It refers to anything that has economic value and can be owned by an individual, company, or other entity. Vagyontárgya can encompass a wide range of items, both tangible and intangible. Tangible vagyontárgya include physical assets such as real estate (land and buildings), vehicles, machinery, equipment, inventory, and personal belongings. Intangible vagyontárgya, on the other hand, are non-physical assets that still hold economic value. Examples of intangible vagyontárgya include intellectual property like patents, copyrights, and trademarks, as well as financial assets such as stocks, bonds, and cash.
In accounting and finance, classifying and valuing vagyontárgya is crucial for financial reporting, investment decisions, and