aktívá

Aktiva, in the context of finance and accounting, refers to everything a company or individual owns that has economic value. These are resources that can be converted into cash or are expected to provide future benefits. Aktiva are listed on the asset side of a balance sheet.

Common examples of aktiva include cash on hand, money in bank accounts, inventory of goods, accounts receivable (money owed to the company by customers), buildings, land, machinery, and investments. Aktiva can be categorized as current aktiva, which are expected to be used or converted to cash within one year, and non-current aktiva, which have a useful life of more than one year, such as property, plant, and equipment. Intangible aktiva, like patents and trademarks, also fall under this category, representing value that is not physical but still possesses economic worth. The management and valuation of aktiva are crucial for understanding a company's financial health and its capacity to generate future earnings.