Non-current assets in the financial statements
Non-current assets is a balance-sheet line item: a balance at a date, with a debit balance in the ledger.
Non-current assets in Business Central
How the accounts are selected
- Category Fixed Assets (7) and every category below it
- Plus 12 accounts assigned directly: 11100 Development Expenditure, 11200 Tenancy, Site Leasehold and similar rights, 11300 Goodwill, 11400 Advanced Payments for Intangible Fixed Assets, 12110 Building, 12120 Cost of Improvements to Leased Property, 12130 Land, 13100 Long-term Receivables, 13200 Participation in Group Companies, 13300 Loans to Partners or related Parties, 13400 Deferred Tax Assets, 13500 Other Long-term Receivables
17 posting accounts in total.
Posting accounts
- 10001 TOTAL ASSETS
- 11000 Intangible Fixed Assets
- 12000 Tangible Assets
- 12100 Land and Building
- 12200 Machinery and Equipment
- 12900 Accumulated Depreciation
- 13000 Financial and Fixed Assets
Metrics using non-current assets
- Free Cash Flow to Equity: Net profit − change in non-current assets − change in Trade Working Capital + change in financial debt
- Free Cash Flow to Firm: EBIT − Income tax − change in non-current assets − change in Trade Working Capital