aktivposten

Aktivposten is a term that can refer to several concepts, primarily in finance and accounting, but also in more general business contexts. In a strict accounting sense, an aktivposten, or asset, represents a resource controlled by an entity as a result of past events and from which future economic benefits are expected to flow to the entity. These are typically items that have value and can be converted into cash or used to generate revenue. Examples include cash, accounts receivable, inventory, property, plant, and equipment.

In a broader business context, "aktivposten" can also describe an active component or a key player within an organization or a market. This usage is less formal and emphasizes the proactive and influential nature of the individual or element. It suggests a driving force or a significant contributor to success or operations. For instance, a particularly innovative department or a highly engaged employee might be referred to as an "aktivposten" in this sense. The specific meaning is usually discernible from the surrounding text and the context in which the term is used.