activo fijo
La empresa registró un aumento en su activo fijo este año.
The company recorded an increase in its fixed assets this year.
A long-term tangible or intangible asset used in the operations of a business that is not expected to be converted into cash within a year.
Los edificios y maquinaria son ejemplos comunes de activos fijos.
Buildings and machinery are common examples of fixed assets.
La depreciación del activo fijo debe calcularse anualmente.
The depreciation of fixed assets must be calculated annually.
In accounting, fixed assets are recorded at their historical cost and depreciated over their useful lives.
Collocations
Antonyms
Related Phrases
Pro Tip
Accounting Context
Remember that 'activo fijo' includes both tangible assets (like property) and intangible assets (like patents), but excludes assets held for resale or short-term use.
Gold Rule
Capitalization Rules
In financial documents, 'Activo Fijo' is often capitalized as a proper noun when referring to the accounting category, e.g., 'El balance muestra el Activo Fijo de la empresa.'
Word Origin
The term 'activo' comes from Latin 'activus' (active, effective), while 'fijo' derives from Latin 'fixus' (fixed, immovable). The phrase emerged in Spanish accounting terminology to distinguish long-term assets from current assets.
Usage Notes
In Spanish-speaking countries, 'activo fijo' is the standard accounting term, though 'activo no corriente' is increasingly used in modern contexts to align with international standards (IFRS). Always capitalize 'activo' when referring to the accounting category.