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  2. Notes receivable - Wikipedia

    en.wikipedia.org/wiki/Notes_receivable

    Notes receivable represents claims for which formal instruments of credit are issued as evidence of debt, such as a promissory note. The credit instrument normally requires the debtor to pay interest and extends for time periods of 30 days or longer.

  3. Promissory note - Wikipedia

    en.wikipedia.org/wiki/Promissory_note

    A 1926 promissory note from the Imperial Bank of India, Rangoon, Burma for 20,000 rupees plus interest. A promissory note, sometimes referred to as a note payable, is a legal instrument (more particularly, a financing instrument and a debt instrument), in which one party (the maker or issuer) promises in writing to pay a determinate sum of money to the other (the payee), either at a fixed or ...

  4. Book value - Wikipedia

    en.wikipedia.org/wiki/Book_value

    "Discount on notes payable" is a contra-liability account which decreases the balance sheet valuation of the liability. [9] When a company sells (issues) bonds, this debt is a long-term liability on the company's balance sheet, recorded in the account Bonds Payable based on the contract amount. After the bonds are sold, the book value of Bonds ...

  5. Non-Current Assets Explained - AOL

    www.aol.com/finance/non-current-assets-explained...

    If you bought a non-current asset for $10,000 and have written off $3,000 for depreciation, the current valuation of that non-current asset is $7,000. Examples of Non-Current Assets in Major Companies

  6. Understanding Current Assets: Definition, Types and ... - AOL

    www.aol.com/understanding-current-assets...

    Examples of Current Assets in Action You can look at any corporation’s balance sheet to see its current assets. In the second quarter of 2024, Amazon reported $173.3 billion in total current assets.

  7. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Moreover, if cash is expected to be used within one year after the balance sheet date it can be classified as "current asset", but in a longer period of time it is mentioned as non- current asset. For example, a large machine manufacturing company receives an advance payment from its customer for a machine that should be produced and shipped to ...

  8. Long-term liabilities - Wikipedia

    en.wikipedia.org/wiki/Long-term_liabilities

    Long-term liabilities, or non-current liabilities, are liabilities that are due beyond a year or the normal operation period of the company. [1] [better source needed] The normal operation period is the amount of time it takes for a company to turn inventory into cash. [2]

  9. Fixed liability - Wikipedia

    en.wikipedia.org/wiki/Fixed_liability

    A fixed liability is a debt, bond, mortgage or loan that is payable over a term exceeding one year. Such debts are better known as non-current liabilities [1] or long-term liabilities. [2] Debts or liabilities due within one year are known as current liabilities. [3]