Fixed assets

Buildings, equipment, land and other assets held for use rather than sale within a year.

Fixed assets are what the company does not hold for trading: a production line, a warehouse, licences. They are written down through depreciation rather than expensed as inventory when sold.

Together with current assets they make up total assets. A balance sheet dominated by fixed assets is typical of manufacturing and property; trading businesses usually carry more inventory and receivables.

Where this figure comes from

Balance sheet, non-current assets.