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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

Long-term assets  

Definition 1.

Value of property, equipment, and other capital assets minus the depreciation. This is an entry in the bookkeeping records of a company. It is usually established on a "cost" basis, and thus does not necessarily reflect the market value of the assets.
 

Definition 2.

On a balance sheet, the value of a company's property, equipment and other capital assets expected to be useable for more than one year, minus depreciation.
 
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