attivo

Attivo is an Italian word used as both an adjective and a noun with several common meanings. As an adjective, it means “active,” “in operation,” or “engaged,” and it is used to describe people, devices, systems, and processes. The feminine form is attiva. In technical and formal language, the noun l’attivo denotes the assets side of a balance sheet, in contrast to passivo, which refers to liabilities.

In business and accounting, l’attivo comprises assets that a company owns or controls. These are typically categorized into attivo circolante (current assets) such as cash, inventories, and accounts receivable, and attivo non circolante or immobilizzato (non-current or fixed assets) such as property, plant, and equipment. The value of the attivo is adjusted over time through depreciation, amortization, and impairment.

Beyond finance, attivo is used in science and consumer contexts. In pharmacology and cosmetics, the term principio attivo or ingrediente attivo denotes the chemically active component responsible for the product’s therapeutic or biological effect. In everyday language, attivo can describe a person or thing that is energetic and involved, as in una persona molto attiva.

Originating from Latin activus, the word has a wide reach in Italian technical vocabulary. Related forms include attiva (feminine) and attività (activity), which share the same root but serve different grammatical functions. Overall, attivo conveys the notion of action, engagement, and assets across diverse domains.