固定資産 (koteishisan) Japanese meaning: fixed assets | KotomoraThe company's fixed assets include land and buildings.
Usage patterns
〈物〉を固定資産として計上するto record something as a fixed asset (in accounting)
We recorded the newly purchased machine as a fixed asset.
固定資産を保有するto hold/own fixed assets
This company holds a large amount of fixed assets.
固定資産税を払うto pay fixed asset tax
I pay fixed asset tax on my land every year.