Represents money available for use in the normal operations of the company. It is the most liquid of all of the company's assets.

Represents stocks and bonds that are easily sold. A marketable security has a readily determined fair market value and can be converted into cash at any time.

Represent the amounts due to the company resulting from the sale of goods and services on credit to customers (after applicable reserves). These assets should reasonably be expected to be collected within a year or within the normal operating cycle of a business.

Represent tangible items or merchandise net of advances and obsolescence acquired for either (1) resale directly or (2) included in the production of finished goods manufactured for sale in the normal course of operation.

Represent the inventory of raw materials or supplies which indirectly or directly enter into the production of finished goods.

Represents the inventory of products which are in various stages of production.

Represent the inventory of goods which are ready for sale.

Represents receivables of the company arising from loans.

Represents all other current assets besides cash and equivalents, receivables, inventories and prepaid expenses.

Represents cash and other assets that are reasonably expected to be realized in cash, sold or consumed within one year or one operating cycle.

Represents Gross Property, Plant and Equipment less accumulated reserves for depreciation, depletion and amortization.

Represents tangible assets with an expected useful life of over one year which are expected to be used to produce goods for sale or for distribution of services.

Represents the expense related to the fixed assets still carried on the books of the company. Sometimes the term "reserve for depreciation" is used.

Includes but is not limited to long-term investments, securities and indebtedness of affiliates, land held for resale, royalty advances and other equity securities and investments.

Includes but is not limited to long-term receivables, long-term contracts, non-current notes receivable from directors, officers, employees and others, and assets of discontinued operations.

Represent expenditures not recognized as a cost of doing business in the period in which it is incurred, but is carried forward to be written off in subsequent periods. This charge has been deferred because of an anticipated future benefit or it is an appropriated allocation of costs to future operations. A deferred charge has no physical substance and is a noncurrent asset because its life extends beyond one year.

Represent assets not having a physical existence. The value of these assets lie in their expected future return.

Includes but is not limited to pension fund/other special funds, restricted deposits/compensating balances for long-term borrowings, other deposits and cash surrender value of life insurance policies.

Represent the sum of total current assets, long term receivables, investment in unconsolidated subsidiaries, other investments, net property plant and equipment and other assets.

Includes but is not limited to bank borrowings due within a year, bank acceptances/overdrafts, borrowings from factors/other financial institutions, commercial paper, and notes payable.

Represent the claims of trade creditors for unpaid goods or services which are due within the normal operating cycle of the company.

Represents the amount of long term debt due within the next twelve months.

Represents that portion of capital leases due due within a year.

Represents expenses which are incurred within the normal operating cycle of the company but are not paid.

Represent all income taxes levied on the income of a company by federal, state and foreign governments.

Represents all other current liabilities besides accounts payable, short term debt, accrued payroll, income taxes payable and dividends payable.

Represent debt or other obligations that the company expects to satisfy within one year.

Represents mortgages purchased or acquired by the company.

Represent expenditures not recognized as a cost of doing business in the period in which it is incurred, but is carried forward to be written off in subsequent periods. This charge has been deferred because of an anticipated future benefit or it is an appropriated allocation of costs to future operations. A deferred charge has no physical substance and is a noncurrent asset because its life extends beyond one year.

Represents the total amount of a company's long term debt which can be converted into common or preferred stock at a set rate and at a set date.

Represents all interest bearing financial obligations, excluding amounts due within one year. It is shown net of premium or discount.

Represents the non-current portion of capital leases - that which is not due within a year.

Represent all other liabilities of the company besides current liabilities, long term debt, provision for risk and charges and deferred taxes.

Represent all short and long term obligations expected to be satisfied by the company.

Represents the portion of the net worth (at par or stated value) of a subsidiary pertaining to shares not owned by the controlling company and its consolidated subsidiaries.

Represents a claim prior to the common shareholders on the earnings of a company and on the assets in the event of liquidation.

Represent all other liabilities of the company besides current liabilities, long term debt, provision for risk and charges and deferred taxes.

Represents the amount received in excess of par value from the sale of common stock. Along with common stock it is the equity capital received from parties outside the company.

Represent the accumulated after tax earnings of the company which have not been distributed as dividends to shareholders or allocated to a reserve account.

Represents the acquisition cost of shares held by the company. For non-U.S. companies treasury stock may be carried at par value. This stock is not entitled to dividends, has no voting rights and does not share in the profits in the event of liquidation.

Represents other liabilities within the Shareholder Equity section of the Balance Sheet.

The sum of preferred stock equity and common stock equity.

Represents the sum of total liabilities, minority interest, non-equity reserves, preferred stock and common equity.