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Tangibility Ratio

A ratio that relates tangible assets to total assets of an entity. It is one of the measures of a...

Tangible Asset

A type of assets that has physical substance and property, such as inventory items, buildings, manufacturing equipment or machinery, and...

Non-Physical Asset

An asset that has no physical aspects/ features. Non-physical assets include goodwill, brand awareness (assets corresponding to brand equity), and...

Net Tangible Assets

An entity's total assets less intangible assets such as goodwill, all liabilities and the par value of preferred stock. Intangible...

Tangible Item

A physical item that is owned by an entity and is reported on its balance sheet (statement of financial position)...

Tax Depreciation

A tax deduction that an entity claims for the natural wear and tear of its assets (tangible assets) over their...

Book Depreciation

Depreciation of fixed assets (tangible assets) that involves the allocation of the cost of an asset over its useful life....

Accounting Depreciation

Depreciation of fixed assets (tangible assets) that involves the allocation of the cost of an asset over its useful life....

Financial Asset

A financial claim on a real asset (such as a physical or tangible asset). Once documented, the claim gives its...

Tobin’s Q

The ratio of stock price (i.e., market value of a company) to the current replacement value of a company's tangible...