Wasting Asset

  

Categories: Accounting

It was supposed to be this awesome dial-up modem factory. Remember the beep and whistle and then robottty sounding noises as dial-ups tried to find servers at the phone company in the heyday of AOL? There was this huge factory built to pump out 64k dial up modems. And then the world went cable modem with speeds 100x so that teenage boys (and their dads) could very quickly download, um, art films to their computers. That dial-up modem factor cost $100 million, but now it's just a wasting asset, not getting any better with time.

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Finance: What are Fixed Assets, Tangible...32 Views

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finance a la shmoop what are fixed assets and no they're not what people

00:08

gratefully have when they leave the proctologist office fixed assets are

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fixed as in fixed in place hard items things you can kick in you know whiz on [man tried to pull sword out of stone]

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general rules for fixed assets one they're not used up in that accounting

00:24

year like inventory isn't a fixed asset and two they're typically in physical

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form like a contract or a patent is not a fixed asset and three they're listed [contract and patent docs]

00:36

as property plant and equipment on the balance sheet at least usually fixed

00:40

assets you have land and you have plants and you have computers the software on

00:45

them all fixed assets and these are tangible ones so then what are

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intangible fixed assets well basically things that are not

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touchable or physically you know they're not feel about those would be things

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like well our shmoop logo our shmoop guides intellectual property the stuff [Shmoop website images]

01:03

you're watching right now and other copy written material all that kind of stuff

01:07

intangible that famous factory smelting plant we're always talking about here [something gets thrown into industrial smelting pot]

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from up fixed tangible asset the hundred eighty eight acres of the legal pot

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growing farm owned by Mary Jane industries fixed asset the secret recipe [Mary Jane in her pot farm]

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owned by coke which names the ingredient beyond sugar in the fizzy water that

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makes coke oh so great intangible fixed asset anyway these big fat fixed assets

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carry heft and illiquidity like you can't just quickly sell a hundred eighty

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eight acres of a pot farm in well get a whole lot of money for it same deal with [Mary Jane unhappy with her attempt to sell the farm]

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the smelting factory or eight miles of styrofoam packing peanuts [shower of packing peanuts]

01:45

even if they do as our proctologist says give you you know more cushion for the

01:50

pushin don't eat those things [doctor gives man a shot]

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