Читать книгу Corporate Finance For Dummies онлайн

70 страница из 96

The other current assets category is a rather common one to find on the balance sheet, but it means different things to different companies. Generally, it’s an all-inclusive category for any assets that are expected to turn into cash within a one-year period but that aren’t listed elsewhere on the balance sheet. Other current assets may include restricted cash, certain types of investments, collateral, and pretty much anything else you can think of.

The long-term assets section includes three main categories — investments, property, plant, and equipment (PPE), and depreciation. I describe each of these in more detail in the following sections.

Long-term investments typically include equities and debt investments held by the company for financial gain, for gaining control over another company, or in funds such as pensions. It can also include facilities or equipment intended for lease or rent. In any case, all the investments in this section are meant to be held for more than one year.