固定資產(Fixed assets)

指為供營業上使用，非以出售為目的，且使用年限在一年以上之有形資產，除土地外，應於達到可供使用狀態時，以合理而有系統之方法，按期提列折舊，其累計折舊應列為固定資產之減項。
Assets which are purchased for continued and long-term use in earning profit in a business. They are written off against profits over their anticipated life by charging depreciation expenses (with exception of land). Accumulated depreciation is shown in the face of the balance sheet or in the notes.

資料來源：屏東商業技術學院

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