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Asset

 

Owned by an entity, something that provides benefits and whose cost can be measured. The measure of the value of assets in dollar appears on the balance sheet for something to be classified as an asset, and to appear on the balance sheet. Balance sheet must provide probable future benefits, be owned by the entity as a result of a past transaction, and have a value that is measured using generally accepted accounting principles. Examples include patents, land and cash.

 

 

 

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