All of the assets owned by a company other than current assets and property, plant, and equipment.
Long term assets that are not classified as investments, property, plant, equipment, or intangible assets. An example is bond issue costs that are amortized to expense over the life of the bonds. To Top
Balance Sheet account. Long term assets of a business not elsewhere classified ( e.g., long term amounts receivable, amount of expenses prepaid beyond one year, etc.).
A catchall category for any assets which are not Net Assets or Net Plant and Equipment. Other Current Assets is a catchall category to cover any Current Assets which are not Cash and Securities, Accounts Receivable, Inventory, or pre-paid expenses.
Prepaid insurance, other current assets and other non-investing assets should go here.
Assets exclusive of current assets and property, plant and equipment. Other assets can include intangibles, deposits, loans made, and miscellaneous non-current assets.
Primarily licenses and rights, receivables not arising from trade accounts, deferred tax assets, prepaid expenses and deferred charges.
All assets except property and equipment with a life exceeding one year, e.g., investment in other companies, long-term receivables.