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Notional Asset

An asset that meets the criteria of fixed assets but cannot be physically tagged due to its sensitive features, size,...

Non-Taggable Asset

An asset that meets the criteria of fixed assets but cannot be physically tagged due to its sensitive features, size,...

Non-Capitalized Asset

An asset that cannot, or need not, be capitalized because the cost to acquire, construct, or improve it is below...

Capitalized Asset

An asset that an entity acquires or creates for long-term use, while accounting for the expense incurred over multiple years...

Capital Asset

An asset that can contribute to an entity's revenue generation process (and generate value) over a long period of time...

Contributed Capital

A classification of capital that constitutes what investors (equity holders) have subscribed to and paid for in full. Contributed capital...

Paid-Up Capital

A classification of capital that constitutes what investors (equity holders) have subscribed to and paid for in full. Paid-up capital...

Issued Capital

A type of share capital (specifically, authorized capital) that constitutes shares that have been issued by an entity to its...

Registered Capital

A form of share capital that represents the maximum amount of share capital that an entity is legally allowed to...

Nominal Capital

A form of share capital that represents the maximum amount of share capital that an entity is legally allowed to...