What are assets?

The term "assets" refers to all possessions of a company or organisation. This includes both tangible and intangible properties that are of value and can be used to generate future economic benefits. On a company's balance sheet, the assets are on the debit side (also called the asset side). Assets can further be divided into fixed assets (such as buildings and machinery) and current assets (such as inventories and receivables).

English: assets.

Opposite: liabilities.