aktívum

An aktívum, in economic and accounting contexts, refers to anything of economic value that a person, company, or country owns or controls with the expectation that it will provide a future benefit. Assets are typically recorded on a balance sheet and are crucial for understanding an entity's financial health and potential for growth. They represent resources that can be used to generate income, pay off debts, or be converted into cash.

Assets can be broadly categorized into tangible and intangible assets. Tangible assets are physical items that have a material form, such as buildings, machinery, vehicles, and inventory. Intangible assets, on the other hand, lack physical substance but still hold economic value. Examples include patents, copyrights, trademarks, goodwill, and software.

Further classifications exist, such as current assets and non-current (or fixed) assets. Current assets are those expected to be converted into cash or consumed within one year, like cash itself, accounts receivable, and short-term investments. Non-current assets are long-term resources that are not expected to be consumed or converted into cash within a year, such as land, buildings, and long-lived equipment. The distinction is important for assessing liquidity and operational capacity. Ownership of assets is a fundamental aspect of wealth and economic power.