In this case, I understand your question about whether the total assets are calculated before or after major asset transactions.
Usually, the total assets of a company are calculated before buying and selling major assets. Total assets refer to the value of all assets of the company, including cash, accounts receivable, inventory, fixed assets, etc. When a company buys or sells major assets, these transactions will affect the company's asset structure and total amount, but will not change the total amount of assets before the purchase and sale.
In other words, after the company buys and sells major assets, the total assets will change because of the transaction. Buying major assets will increase the company's total assets, while selling major assets will decrease the company's total assets.
Therefore, the company needs to recalculate the total assets after purchasing and selling major assets to reflect the impact of the transaction on the company's overall financial situation.
However, it should be noted that the total assets of the company after purchasing and selling major assets will not directly reflect the company's profitability or financial health. In order to comprehensively evaluate the company's financial situation, other factors need to be considered, such as income statement and cash flow statement.
To sum up, the total assets of a company are usually calculated before purchasing and selling major assets. After the sale of major assets, it is necessary to recalculate the total assets to reflect the impact of the transaction on the overall financial situation of the company. I hope my answer is helpful to you!