• Balance Sheet

Fixed Assets (FP9148)

Value, at the end of the reporting period, of the organization's long-term tangible assets that are not expected to be converted into cash in the current or upcoming fiscal year.
Reporting format
Reporting Currency (OD5990)
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Fixed Assets (FP9148). v4.0.

Usage Guidance

  • Fixed assets (e.g., property, plant, and equipment) are tangible items that are:
    (i) Held for use in the production or supply of goods or services, for rental to others, or for administrative property, plant, and equipment purposes.
    (ii) Expected to be used during more than one period.
  • This does not include Investment Properties.
  • Fixed assets are considered a part of non-current assets, which are a component of Total Assets.