The term fixed assets generally refers to the long-term assets, tangible assets used in a business that an organization or company owns for productive use within the entity for a particular period of time.

Examples of fixed assets are land, buildings, manufacturing equipment, office equipment, furniture, fixtures, and vehicles.

According to the Financial Accounting Standards Board, all assets must provide reasonably estimable future economic benefits, must be controlled by the owner and must be the result of a prior event or transaction.

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Istilah fixed assets (Aktiva Tetap) mengacu pada aset jangka panjang dan memiliki wujud, dimiliki dan digunakan oleh perusahaan atau organisasi untuk keperluan produktif dalam jangka waktu tertentu.

Contoh dari fixed assets (Aktiva Tetap)antara lain: tanah, bangunan, mesin produksi, peralatan kantor, furnitur, dan kendaraan.

Menurut Financial Accounting Standards Board, semua aset harus memiliki perkiraan nilai ekonomis yang dapat di kontrol oleh pemiliknya dan hasil akhirnya harus berdasarkan dari kejadian atau transaksi terdahulu.