Fixed assets, permanent assets, non-current assets; in the case of a company, all tangible assets that are intended to serve business operations on a permanent basis. – In the national accounts, basically all produced and thus reproducible goods that are used repeatedly or permanently in production for more than one year
the capital stock; in detail, a number of statistical definitions and delimitations have to be taken into account. – Cf. capital assets fixed assets, balance sheet rule, golden, facility management, trade capital, investment, capital goods, physical capital, tangible assets, assets, asset value, current value. – On physical capital formation, see the annex „Euro area statistics,“ heading „Financial and nonfinancial accounts,“ subheading „Annual saving, investment and financing,“ as well as the heading „Prices, output, demand and labor markets,“ subheading „Use of gross domestic product“ in the respective ECB Monthly Bulletin, Deutsche Bundesbank Monthly Bulletin of January 2008, pp. 34 f. (capital account; statistical coverage issues), ECB Monthly Bulletin of January 2014, pp. 49 ff. (industrial fixed assets in the euro area since 1998; overviews).
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