A fixed asset is a physical or intangible asset over which the enterprise exercises a right of ownership, used in the production or supply of goods or services. It is expected to be able to use it over more than one period. Tangible capital assets are specifically tangible assets, while intangible assets represent identifiable non-monetary assets with no physical substance. in tangible capital assets, the following assets: land, buildings, equipment, etc.

Intangible assets typically include patents, software, commercial funds, etc.