ettevõttevarad

Ettevõttevarad, often translated as company assets, refers to everything a business owns that has economic value and can be used to generate future income or provide benefits. These assets are crucial for a company's operations and financial health. They are typically categorized into current assets and non-current assets. Current assets are those expected to be converted into cash or consumed within one year or one operating cycle, whichever is longer. Examples include cash, accounts receivable, inventory, and short-term investments. Non-current assets, also known as fixed or long-term assets, are held for use over a longer period, generally more than one year. This category includes tangible assets like property, plant, and equipment (PP&E), as well as intangible assets such as patents, trademarks, and goodwill.

The value of these assets is recorded on a company's balance sheet. Accounting principles dictate how these assets are valued and depreciated or amortized over their useful lives. Proper management of company assets is essential for optimizing resource utilization, making sound investment decisions, and ensuring the long-term sustainability of the business. Analyzing the composition and value of a company's assets provides insights into its operational capacity, financial stability, and potential for growth.