The term "assets" refers to all possessions of a company or organization. This includes both tangible and intangible properties that are valuable and can be used to generate future economic benefits. On a company's balance sheet, assets are on the debit side (also called the asset side). Assets can be further subdivided into fixed assets (such as buildings and machinery) and current assets (such as inventories and receivables).

English: assets.

Opposite: liabilities.