These are the amounts derived when you subtract depreciation and amortization from the original costs of acquiring the assets. Include money on hand and demand deposits in the bank, e.g., checking accounts and regular savings accounts. If your business has a fund for small miscellaneous expenditures, include the total here. The amounts due from customers in payment for merchandise or services. List stocks and bonds, certificates of deposit and time-deposit savings accounts at either their cost or market value, whichever is less.
Examples are office supplies, insurance protection and floor space.
Included are stocks, bonds and savings accounts earmarked for special purposes. Fixed Assets Also called plant and equipment. Includes all resources a business owns or acquires for use in operations and not intended for resale. Fixed assets may be leased. Depending on the leasing arrangements, both the value and the liability of the leased property may need to be listed on the balance sheet.