Non-Current Assets

Non-current assets

Non-current assets are assets that do not meet the definition of current assets. Assets include a variety of posts, as will be discussed in the following sections:

Long Term Investments, which is often called investment only, typically consisting of one of four types of investment the following:

•      Investment in securities, such as bonds, common stock, or long-term notes.

•     Investments in tangible fixed assets, which are currently used in operations such as land held for speculation

•        Investments set aside in special funds, such as the repayment of funds, pension funds or funds factory expansion. Cash surrender value of life insurance in this category.

•      Investment in subsidiaries or unconsolidated inflation

Long-term investments are usually held over the years. This post is usually presented in the balance sheet right under aktifa smoothly in a separate section called "investment". Many securities are adequately presented in the long-term investment, really ready to be marketed. However, these securities are not included in current assets, except if the goal is to convert them into cash in the short term in one year or one operating cycle, whichever is longer. Securities classified as available-for-sale securities should be reported at fair value. While the securities are classified as securities held-to-maturity are reported at amortized cost.