More terms
Long-Term Assets
Assets not expected to be converted into cash within one year, including property, equipment, long-lived intangibles, and goodwill.
What traders should verify
For Long-Term Assets, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.
Do not conflate
Long-Term Assets is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.
Primary source
SEC definitionSource boundary: this glossary reflects SEC staff views and is not a Commission rule, regulation, or statement. Check the linked source for current wording and legal context.