Assets
Definition · Level 9 · Valuation
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Resources a company owns or controls that should bring future benefit — cash, receivables, inventory, PP&E, intangibles. Current if expected to turn into cash within a year, otherwise non-current.
Example
Cash 2 + receivables 3 + inventory 2 + PP&E 5 = 12.
Where Tradecraft teaches it
Level 9 · Valuation, in the lesson “Balance sheet, cash flow and how they link”: Assets = liabilities + equity, the three cash-flow sections, free cash flow, and why profit isn’t cash.
Related terms
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