| fixed asset (FI-AA) |
An object, a right, or another item owned by the enterprise that is intended for long-term use, and can be identified individually in the balance sheet.
The development of the values of an asset can be viewed for the asset as a whole, or can be viewed for the asset's component parts (sub-numbers).
Example
Fixed asset "printing press" with asset components "rollers" and "replacement spindle".