Fixed assets and Negative linear relationship: Difference between pages

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Assets which are held by an entity to be used in its operations.
A straight line relationship; the forecast or other dependent variable increases as the independent variable decreases.


They are held for longer periods than current assets, being used by the entity for a number of years.
== See also ==
 
* [[Positive linear relationship]]
 
Tangible fixed assets are often reported as 'property, plant and equipment'.


Relevant accounting standards include Section 17 and Section 27 of FRS 102.
== See also ==
* [[Capital expenditure]]
* [[Capitalisation]]
* [[Capitalise]]
* [[Current assets]]
* [[FRS 102]]
* [[Impairment]]
* [[Useful economic life]]

Revision as of 14:20, 23 October 2012

A straight line relationship; the forecast or other dependent variable increases as the independent variable decreases.

See also