What are examples of assets?
Assets represent any resource controlled by an entity as a result of past events from which future economic benefits are expected to flow. Current assets include cash, cash equivalents, short-term marketable securities, accounts receivable from customers, and prepaid expenses. Non-current or fixed assets comprise long-term physical possessions such as land, buildings, heavy machinery, computer hardware, and transport vehicles. Additionally, intangible assets form a vital category, featuring intellectual property, patents, copyrights, trademarks, goodwill generated from corporate acquisitions, and capitalized software development costs.
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