They represent goods and rights that cannot easily be converted into cash, which are not sold but are used as a means for attaining the operational objectives of the company. Assets must meet, simultaneously, three requirements:
- Their nature must be relatively permanent;
- They must be used in business operations;
- They must not be meant for sale.
Permanent assets can also be classified as:
Fixed
Items of permanent nature used to maintain basic activity of the company.
- Land (really used by the company)
- Buildings (same as Land)
- Facilities (integrated with buildings: water, electricity, etc.)
- Machines and Equipment (for conducting the company's operations)
- Furniture and Fixtures (tables, chairs, computers, etc.)
- Vehicles (for cargo, sales, administration, etc.)
- Improvements in Rented Properties (constructions, facilities, etc., in third party buildings)
- Rights over Natural Resources (acquisition of rights for exploring mines, etc.)
- Trademarks and Patents (expenses incurred for registering trademarks, name, inventions, etc.)
Investments
These are financial investments of a permanent nature which generate profit and are not necessary for maintaining the company's core activities. They generate income for the company.
- Voluntary Participation (shares and quotas acquired by the company as an investment)
- Encouraged Investments (investments made through Tax Incentives in activities (sectors) such as Reforestation, Tourism, etc.)
Deferred
These are investments that will benefit results of future years.
- Implementation and Pre-operating expenses (Financial Charges, Studies, Projects and Specifications, Interest to shareholders during implementation stage, etc.)
- Product Research and Development
- Expenses relating to Implementation of Systems and Methods
- Reorganization Expenses
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