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Browse terms140

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Tangible Asset

An asset with physical substance, such as cash, land, buildings, or equipment, recognized on the balance sheet under applicable accounting rules.

What traders should verify

For Tangible Asset, identify the statement, reporting period, accounting policy, footnote support, comparable periods, and cash-flow effect.

Do not conflate

Tangible Asset is an accounting measure or classification; it is not automatically cash, fair value, liquidity, or current market value.

Primary source

SEC definition

Source 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.

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