Non-current assets

(NCA).

Financial reporting - balance sheet - assets & liabilities.

Assets that are likely to be used in the business for more than a year.

For example, assets which are likely to be converted into cash after more than a year, or a normal accounting cycle.

See also

• Balance sheet
• Current assets
• Fixed assets
• Non-current asset turnover
• Non-current liabilities
• Property, plant and equipment