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002-030 - Fixed Assets Control

Long Term Assets is a term used to describe long lived assets acquired for use in the operation of a business and not intended for resale to customers. Such assets are normally intended to be owned for longer than twelve months. This paper examines the nature of Fixed Assets and outlines reasons to ...Read more
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Long Term Assets is a term used to describe long lived assets acquired for use in the operation of a business and not intended for resale to customers. Such assets are normally intended to be owned for longer than twelve months.

This paper examines the nature of Fixed Assets and outlines reasons to maintain control over Fixed Assets and to utilise an Asset Register. A sample of a Plant Record Card and Assets Register are shown as Addendums.

The paper is presented in three pages.