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  2. Physical capital - Wikipedia

    en.wikipedia.org/wiki/Physical_capital

    Accountants refer to physical capital as a tangible asset. Compering the physical capital and human capital is easy to find on the balance, but the human capital is often only assumed. In addition to goodwill, analysts can value the impact of human capital on operations with efficiency ratios, such as return on assets (ROA) and return on equity ...

  3. What are assets, liabilities and equity? - AOL

    www.aol.com/finance/assets-liabilities-equity...

    Assets represent the resources your business owns and that help generate revenue. Liabilities are considered the debt or financial obligations owed to other parties. Equity is the owner’s ...

  4. IAS 16 - Wikipedia

    en.wikipedia.org/wiki/IAS_16

    An asset should also be impaired in accordance with IAS 36 Impairment of Assets if its recoverable amount falls below its carrying amount. [1] Recoverable amount is the higher of an asset's fair value less costs to sell and its value in use (estimate of future cash flows the entity expects to derive from the asset).

  5. Weighted average return on assets - Wikipedia

    en.wikipedia.org/wiki/Weighted_average_return_on...

    The weighted average return on assets, or WARA, is the collective rates of return on the various types of tangible and intangible assets of a company.. The presumption of a WARA is that each class of a company's asset base (such as manufacturing equipment, contracts, software, brand names, etc.) carries its own rate of return, each unique to the asset's underlying operational risk as well as ...

  6. How Do I Calculate My Tangible Net Worth? - AOL

    www.aol.com/calculate-tangible-net-worth...

    The total value of your physical assets, or your tangible net worth, is a key measure of this. By comprehending and calculating it effectively, you can make informed decisions related to ...

  7. Gross fixed capital formation - Wikipedia

    en.wikipedia.org/wiki/Gross_fixed_capital_formation

    GFCF is often considered to be a meaningful indicator of future business activity, business confidence, and patterns of economic growth. In times of economic uncertainty or recession , typically business investment in fixed assets will be reduced, since it ties up additional capital for a longer interval of time, with a risk that it will not ...

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