activo no corriente
La empresa registró un aumento en sus activos no corrientes debido a la compra de maquinaria.
The company recorded an increase in its non-current assets due to the purchase of machinery.
An asset that is not expected to be converted into cash or consumed within one year of the balance sheet date.
Los activos no corrientes incluyen propiedades, planta y equipo, así como inversiones a largo plazo.
Non-current assets include property, plant and equipment, as well as long-term investments.
Also referred to as 'fixed assets' or 'long-term assets' in some contexts.
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Pro Tip
Distinguishing Current vs. Non-Current Assets
Remember that non-current assets are those held for long-term use (e.g., machinery) rather than short-term conversion to cash (e.g., inventory).
Gold Rule
Balance Sheet Classification
Non-current assets appear under 'Non-Current Assets' on the balance sheet, separate from 'Current Assets' (those expected to be liquidated within a year).
Word Origin
The term 'activo' comes from Latin 'activus' (active, effective), while 'corriente' derives from Latin 'currens' (running, flowing). The phrase combines these to describe assets not easily converted to cash.
Usage Notes
In financial accounting, non-current assets are those with a useful life exceeding one year. They are reported on the balance sheet and include items like land, buildings, and long-term investments.