non-current-asset
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non-current asset
HB50
non-current asset
HB50
assets held for use from one accounting period to another, but not ordinarily traded, by a business in order to carry out its activities
Non-current assets may be fixed capital assets comprising physical resources such as land and buildings, plant and machinery, shop fittings and furniture, long-term financial assets, and other capital expenditure including goodwill or patent rights.