noun
COLLOCATIONS FROM OTHER ENTRIES
asset stripping
asset
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The organization’s most precious asset is its staff.
asset
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If you have a good network of contacts, you have a valuable asset.
assets...seized
▪
All of my assets were seized , including my home.
capital assets
fixed assets
froze...assets
▪
The court froze their assets .
intangible assets
▪
intangible assets such as customer goodwill
liquid assets
COLLOCATIONS FROM CORPUS
■ ADJECTIVE
capital
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The capital asset of the farms had little importance for most yet in some areas the value must have been substantial.
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Any asset with an expected useful life of more than one year is normally considered a capital asset.
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Housing represents most of the capital assets of local government.
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Depreciation accounting is simply a technique used to allocate the cost of a capital asset over its expected useful life.
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Account should also be taken of relief which may be available for capital expenditure on assets .
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The details of capital asset pricing theory are well beyond the scope of this book.
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She would also be acquiring a capital asset .
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A capital lease must be recorded on the balance sheet as a capital asset with an associated liability.
current
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The group's total intangible assets come to £13.922m, and total fixed and current assets to £24.869m.
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Next, changes in current asset and liability accounts that impact cash must be accounted for.
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Instead, the accruals accounts would have to be modified to maintain the current cost of assets .
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As a firm grows, current assets will generally grow faster than current liabilities.
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Investments Investments included in current assets are stated at the lower of cost and net realisable value.
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Some current assets are by nature needed to maintain the company operations and would not normally be available to meet short-term obligations.
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Fixed assets plus net current assets less long-term sources of funding, less shareholders' equity equals the short-term funding required.
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It is likely to be converted into cash and is part of the operating cycle therefore a current asset .
financial
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For bonds and other financial assets , this means a reduction in their rate of interest.
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In financial terms, the value of any financial asset depends on the earning power of that asset.
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However, we begin by discussing the financial assets in which they deal.
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Those who were dubious or just cautious missed out on historic advances in financial asset values.
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Between the two extremes come the various financial assets such as bonds and shares.
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Medicaid pays nursing home bills for long-term custodial care, after patients have exhausted their financial assets .
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Know where insurance policies, financial assets , Social Security numbers and wills are kept.
fixed
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The principal element of fixed assets is land and buildings acquired for development projects.
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Therefore, fixed asset investment is normally financed through loans or leasing.
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Their system interfaces with Britannia's fixed asset management system and with standard accounting packages.
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We have a very large fixed asset base of £5 billion, producing £3 billion of sales.
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The fixed asset holders, meanwhile, managed to get preferential help from the government to ease the pain.
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It is not a fixed asset as there is no intention to use it in the business.
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Why is it unlikely that depreciation will provide for replacement of the fixed asset ?
great
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In the eyes of the Profitboss, people are the company's greatest asset .
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Unkindness, especially unkindness coupled with wit, is the greatest asset a courtier can possess.
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A horse or pony who will pop over a ditch without fuss is a great asset .
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Sir Charles' accompaniments, as ever, are a great asset .
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Sofa Head's greatest asset is the realisation that you don't have to set your sights on one target.
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Perhaps her greatest asset as ambassador was her access to President Clinton, whom she had known for many years.
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Health Optimism and positive thinking are your greatest assets in keeping fit and well.
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Wright sees flexibility as a polytechnic's greatest asset .
important
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The workforce contributed towards this important asset in the social life of Wolverton - 615 subscribed £523 towards the building fund.
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Economic considerations not withstanding, parental love will always be the most important asset in the family equation.
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Their most important asset is the way in which they can deflect light.
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Creating a Mission Statement Clarity of mission may be the single most important asset for a government organization.
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Thus woman's sexuality is held to be her most important asset .
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These millions of voters give California several important political assets .
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Many chapels have an important asset in the form of substantial ancillary accommodation.
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Its most important asset was the Glasgow weekly Forward which became the party's official paper in 1934.
intangible
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Measurement Intangible assets , such as knowledge and learning, account for a large part of a company's value.
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The factors which, if present, indicate the transfer as a going concern largely relate to intangible assets .
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Castle now carries audio copyrights under intangible assets at directors' valuation instead of at cost less amortisation.
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The group's total intangible assets come to £13.922m, and total fixed and current assets to £24.869m.
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The bank's accounts have just revealed that its intangible assets have shrunk alarmingly.
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After a tortuous argument, the standard-setters agreed to let banks value and disclose their intangible assets in their balance sheets as well.
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The problem lies in how intangible assets are defined and valued.
liquid
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At certain times, banks may decide that it is prudent to hold a bigger proportion of liquid assets .
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Bills, while being a relatively liquid asset , generate some income for a bank.
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They may also do so if they anticipate that their liquid assets may soon be squeezed by government monetary policy.
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Short-term liquid assets are held for active trading purposes and for buying long-term investments.
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These are both very liquid and interest-earning assets and thus provide a valuable second line of reserves.
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They therefore provide a secure and highly liquid asset for the banks.
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We emphasised in section 5.1 that bills are a very liquid form of asset .
net
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Target business to be run in ordinary course up to completion with no material changes in trading performance or net assets .
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It is the price of the bonds that determines the net asset value of bond funds.
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This year the company is disposing of the subsidiary at a consideration of £2.1m when its net assets are also £1.8m.
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Completion accounts Completion accounts will usually be needed if the price is to be based on earnings or net asset values.
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The largest spread allowed between offer and bid prices is 15 percent of net asset value.
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A pro-forma statement of the combined companies' net assets was £294m.
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Corporations qualify for access to this market if they have a stock exchange listing and net assets exceeding 50 million.
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But it has £38.7 million net assets and we value the company on its assets.
other
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For bonds and other financial assets , this means a reduction in their rate of interest.
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Together with certain other assets ... all legally signed over.
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Of course he had some other assets , but the collapse of the central part of his fortune did not make for buoyancy.
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They would use this to buy securities and other assets .
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No other category of asset came close to rivalling that performance.
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Banks are issuing a stream of securities backed by mortgages, credit-card receivables and other assets stripped off their balance sheets.
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The sale of council houses has produced substantial capital receipts, and smaller amounts have come from the sale of other assets .
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With an asset sale the purchaser selects the assets he wishes to buy and leaves behind all other assets.
real
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I'd say you're a real asset to the old firm, not to mention highly decorative.
tangible
▪
Fixed Assets Fixed assets capitalised during the year amount to £865,000 of which £700,000 relates to tangible assets and £165,000 to investments.
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Stocks and bonds finance tangible assets such as factories and machinery.
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Any permanent impairment of tangible assets identified is written off.
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In rich families that have substantial inherited wealth, assets may be primarily in the form of claims on tangible assets.
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He left the house, his only tangible asset , jointly to my aunt and myself.
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Investors bought into tangible assets and sought return from income.
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Net tangible assets were £49.2 million.
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Tangible Assets and Depreciation Tangible assets are stated at cost or valuation less accumulated depreciation.
total
▪
Therefore, equity demands that they share in the total assets .
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Closedends' total assets of $ 130 billion are dwarfed by the $ 2. 51 trillion in open-end funds' assets.
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The group's total intangible assets come to £13.922m, and total fixed and current assets to £24.869m.
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Between 1960 and 1970, however, total assets grew sevenfold.
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Cicero Bank is a New Yorkchartered commercial bank with total assets of $ 26 million and total deposits of $ 21 million.
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As you can see from Table 16.2, they account for a tiny fraction of total assets .
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By December 1995, 91 unit trusts had a total asset base of 33. 7 billion rand.
valuable
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Yet in all but a very few, it is people that are the organisation's most costly and most valuable asset .
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We consider him a valuable asset , so we had to respond to keep him for the long term.
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It has also been planned with the understanding that people are among the most valuable assets that any firm or corporation has.
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Amelia, as the most famous female pilot, therefore became a valuable asset to an airline and was treated more seriously.
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If you have a good network of contacts, you have a valuable asset .
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It is one of our most valuable assets , like the land that produces our food.
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It also meant that well-trained war-horses were immensely valuable assets .
■ NOUN
management
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Their system interfaces with Britannia's fixed asset management system and with standard accounting packages.
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Since Newman was named president in October, Bankers Trust reorganized its derivatives and asset management businesses.
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The ability to follow every financial instrument on every market for effective asset management .
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They also are responsible for budgeting, performance evaluation, cost management , and asset management.
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The congress agreed to establish a closed trade unions' assets management company in which any union could become a member.
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Cushman &038; Wakefield's asset management team ensures that the project's vision of quality and excellence is continuously achieved.
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Halifax is offering to pay £500 million for Equitable's asset management business, sales force and systems.
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In other cases, trusts can be a convenient vehicle for asset management .
sale
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Further asset sales from breaking up ConsGold will put it in an even stronger position from which to launch further takeovers.
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Do asset sales count as revenues?
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Expenditures will reduce sharply during 1993 as several developments are completed and as obligations are reduced as a result of asset sales .
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It embarked on a program of asset sales .
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The idea is to repay the bond with cash raised from asset sales .
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Or rule on whether asset sales , user fees, mandates and flashes of congressional ingenuity yet undreamed of violate the Constitution?
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With asset sales the purchaser does not assume the liabilities except as regards employees, unless this is specifically agreed.
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With an asset sale the purchaser selects the assets he wishes to buy and leaves behind all other assets.
value
▪
In addition, the management company may charge an annual fee of 0.5-1 percent of net asset value .
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We think the asset value is $ 30-plus.
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The largest spread allowed between offer and bid prices is 15 percent of net asset value .
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It is the price of the bonds that determines the net asset value of bond funds.
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Its development costs are not much less than the firm's total asset value .
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Wanless is first to admit he has no quick antidote to the corrosive effect of falling asset values .
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On a brighter note, net asset value rose 10 percent to 596.5p, from 542.2p, in the 12 months.
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Palatine shareholders are being offered a significant increase in capital value and income, plus a substantial premium over net asset value.
■ VERB
acquire
▪
She would also be acquiring a capital asset .
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The waste-management company also entered into a pact to acquire other Wastemasters assets for about $ 15. 8 million.
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Indeed, Fleet was eager to liquidate the preferred shares, because they legally precluded it from integrating those newly acquired assets .
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Whether a company acquires an asset through loan or leasing, it is committed to making future cash payments.
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With the help of the Greyhound Bank it acquired Dan Air assets but grew quickly as its order book grew.
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Mr Pinault acquired an asset that subsequently produced lots of much-needed cash.
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Emap will acquire nominal net assets .
buy
▪
Put another way, there is no longer the incentive to economise on every spare pound and penny in order buy interest-earning assets .
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To grow, they slashed, re-engineered, and bought and sold assets .
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One of the first issues the parties will face is the decision of whether to buy assets or shares.
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Conceptually, leasing is similar to borrowing money to buy the asset .
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It helped several shady entrepreneurs to buy assets all over the world.
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Investors bought into tangible assets and sought return from income.
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Investors buy a general claim on the investment trust, rather than buy the assets as in a unit trust.
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The lease contains a bargain purchase option-that is, an option to buy the asset at a very low price. 3.
fix
▪
The asset section of the balance sheet is divided into two major sections: current assets and fixed assets.
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The $ 150 quarterly increase reflects the increase in size of the loan concomitant with the fixed asset expansion.
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At Dallas-based Richmont, he will oversee the management of about $ 350 million in fixed-income assets .
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But whereas open-end funds take in cash from investors at any time, closed-end funds have a fixed amount of assets .
freeze
▪
Mr Doherty was suspended and court injunctions taken to freeze both his assets and those of the computer company.
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A federal judge has frozen most of the assets .
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This gave wide investigative powers, and made possible the seizing, freezing and confiscation of assets .
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The court decision prohibits the destruction of books and records, and freezes the defendants' assets .
hold
▪
Financial assets are issued by borrowers and traded by financial institutions who hold them.
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Trusts have long been used to hold assets that would otherwise disqualify the heir from public assistance.
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As interest rates go up, the balance of advantage shifts towards holding financial assets which earn these higher interest rates.
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And a crop of sites are dedicated to savers and investors who hold assets outside their home countries.
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Thus financial institutions like to hold a range of assets with varying degrees of liquidity and profitability.
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The judge said he would hold an assets confiscation hearing on Emmett in November.
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This obviously reduces the income below what it would have been had he been able to hold the assets directly.
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Everyone wants to hold their assets in liquid form.
include
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A settlement for these purposes does not include a transfer of assets .
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The most popular activities include fund management, asset financing, captive insurance and treasury management.
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This is because it must include all assets which might be acquired for investment purposes.
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The least liquid end of the portfolio includes high-profit assets , such as loans to individuals and companies.
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Examples could include prepayments, fixed assets , accruals, etc. 6.
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It includes assets which could be converted with relative ease and without capital loss into spending on goods and services.
manage
▪
Financial institutions - which act as intermediaries between lenders and borrowers, and manage their own asset portfolios. 3.
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Farnham, which manages assets of $ 30 billion.
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However, Hanson was also famous for two other things: buying cheaply and managing its assets extremely well.
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The firm manages assets of $ 400 million.
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This uses NatWest funds, but external investment managers are appointed to manage the assets within the funds.
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It also assumes that providers are free to manage their assets and personnel to maximise efficiency gains.
reduce
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Answer guide: Record an asset and reduce the asset bank.
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Depreciation is a charge that reduces the value of assets over time, reflecting their use.
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Answer guide: Increase the asset bank and reduce the asset debtors.
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Answer guide: Reduce a liability, the loan, and reduce the asset bank.
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Balance sheet - reduce one asset and perhaps increase another.
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Firstly, this will reduce the net asset value of the company, says Mr Marshall.
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Answer guide: Record a reduction in the liability, creditors, and reduce the asset bank.
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Balance sheet - reduce an asset and a liability.
seize
▪
With tight defence budgets, Trinidad is trying to change the law to make use of seized assets a priority.
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None the less, the plaintiffs can move immediately to seize his assets .
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He seized the assets of all those he held, doubtless exceeding his authority in cases of the very wealthy.
sell
▪
How many hungry people might have been fed when he sold his material assets ?
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To grow, they slashed, re-engineered, and bought and sold assets .
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Nor can they do anything about his methods of selling the assets which have been charged.
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If we sell you the asset , we get 100 in cash but you get an asset worth 100.
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The company promised last month to reorganize its loss-making Cunard and engineering units and to sell assets .
PHRASES FROM OTHER ENTRIES
realize an asset
tangible assets/property
▪
A definition of family property that is restricted to claims on tangible property is weighted heavily toward the concerns of rich families.
▪
Any permanent impairment of tangible assets identified is written off.
▪
Depreciation is calculated to write off the cost or valuation of tangible assets other than freehold land over their estimated useful lives.
▪
Fixed Assets Fixed assets capitalised during the year amount to £865,000 of which £700,000 relates to tangible assets and £165,000 to investments.
▪
In rich families that have substantial inherited wealth, assets may be primarily in the form of claims on tangible assets.
▪
Investors bought into tangible assets and sought return from income.
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Net tangible assets were £49.2 million.
▪
Stocks and bonds finance tangible assets such as factories and machinery.
wasting asset
▪
My feeling, for what it's worth, is that they should be regarded as wasting assets.
EXAMPLES FROM OTHER ENTRIES
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A sense of humour is an important asset for any teacher.
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Currently, they have $6,230,000 in assets.
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Laney continues to be a great asset to the company.
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The most powerful asset we have is our skilled, dedicated workforce.
EXAMPLES FROM CORPUS
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As more assets are purchased, this will drive up their price.
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At the time, Templeton had about $ 11 billion in assets.
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Balance sheet - reduce an asset and a liability.
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In this variant the risk-free asset is replaced by the zero-beta portfolio.
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Star Banc is a bank holding company with about $ 9. 7 billion in assets.
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The lessor then purchases the asset and leases it to the lessee.
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Verbal fluency is an asset and for some people spoken presentations are easy.