olemus
õigusruumist sõltuv
püsivaks kasutamiseks määratud omandiosa, näiteks
maa, hooned, masinad jm sisseseade, väärtpaberid,
patendid jm ainetu vara
https://www.riigiteataja.ee/aktilisa/3100/1201/2005/RTJ%205.pdf

Oxford Languages:
assets which are purchased for long-term use and are not likely to be converted quickly into cash, such as land, buildings, and equipment

ülevaateid
https://www.accountingcoach.com/blog/fixed-assets

https://www.investopedia.com/terms/f/fixedasset.asp

https://www.investopedia.com/ask/answers/032715/what-are-some-examples-fixed-assets.asp

https://en.wikipedia.org/wiki/Fixed_asset

http://www.houstontx.gov/finance/fixed_asset/fixed_asset_procedure.pdf