Fixed assets

Fixed assets
  Tangible property used in the operations of an entity, but not expected to be consumed or converted into cash in the ordinary course of events. With a life in excess of one year, not intended for resale to customers, and subject to depreciation (with the exception of land), they are usually referred to as property, plant, and equipment.
  U.S. Dept. of Energy, Energy Information Administration's Energy Glossary

Energy terms . 2014.

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