tangible asset
Relações Internacionais
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substantivo
Contexto: "The traditional accounting valuation can be viewed as a sufficient reflection of an organization’s tangible assets, for example, the building, plant and machinery, but it is yet to recognize human capital, which is an increasingly dominant feature of an organization’s total value."
Fonte: http://myais.fsktm.um.edu.my/8087/1/Awareness_Miin.pdf
Fonte: http://myais.fsktm.um.edu.my/8087/1/Awareness_Miin.pdf
Termo equivalente: bem corpóreo; bem tangível
Definição: "Cash, equipment, machinery, plant, property anything that has long-term physical existence or is acquired for use in the operations of the business and not for sale to customers. In the balance sheet of the business, such assets are listed under the heading 'Plant and equipment' or 'Plant, property, and equipment.' Tangible assets, unlike intangible assets, can be destroyed by fire, hurricane, or other disasters or accidents. However, they can be used as collateral to raise loans, and can be more readily sold to raise cash in emergencies."
Fonte: http://www.businessdictionary.com/definition/tangible-asset.html
Fonte: http://www.businessdictionary.com/definition/tangible-asset.html