Total assets in the financial statements
Total assets is a balance-sheet line item: a balance at a date, with a debit balance in the ledger.
Total assets in Business Central
How the accounts are selected
- Category Assets (1) and every category below it
- Plus 1 account assigned directly: 17120 Decreases during the Year
55 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
- 14000 Inventories, Products and work in Progress
- 15000 Receivables
- 15100 Account Receivables
- 15900 Other Current Receivables
- 16000 Prepaid expenses and Accrued Income
- 17000 short term investments
- 18000 Cash and Bank
Metrics using total assets
- Basic Earning Power: EBIT ÷ average total assets
- Debt Ratio: Total liabilities ÷ Total assets
- Equity Ratio: Equity ÷ Total assets
- Net Worth: Total assets − Total liabilities
- Return on Assets: Net profit ÷ average total assets
- Return on Capital Employed: EBIT ÷ (average total assets − average current liabilities)