An asset constitutes anything that holds monetary value, whether current or future, to a person or organization. Businesses, governments and non-profits all own assets. So do many people. An asset is ...

Net asset value, or NAV, represents the value of an investment fund and is calculated by adding the total value of the fund’s assets and subtracting its liabilities. Mutual funds and ETFs use NAV to ...

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A balance sheet offers a glimpse into a company’s assets and breaks them into two categories: current and non-current assets. Current assets like cash equivalents and securities can easily be ...

Discover how amortization and impairment affect intangible assets such as patents and goodwill, and understand their impact on a company's balance sheet.

Discover how the yield on earning assets measures a financial institution's efficiency in generating income from its assets and its impact on financial health.

Asset retirement obligations are legal requirements for retiring long-term physical assets. They are listed as long-term liabilities, revealing a company's future financial burdens. Understanding ...

On August 25, 2023, the U.S. Department of the Treasury and the IRS released proposed regulations on reporting by brokers for sales or exchanges of digital assets. The proposed regulations aim to ...