noun
fixed assets
Business and accounting term for long-term tangible assets such as land, buildings, and equipment.
会社の固定資産には土地や建物が含まれる。
The company's fixed assets include land and buildings.
Current assets, such as cash and inventory, which are expected to be converted to cash within a year, unlike fixed assets.
Compound of 固定 (fixed) and 資産 (assets).