Long-term assets include long-term investments, fixed assets, intangible assets, deferred assets and other long-term assets.
1. Long-term investment. Long-term investment refers to investing money in assets that are unlikely or not prepared to be liquidated within one year, including stock investments, bond investments, and other investments.
2. Fixed assets. Fixed assets refer to assets with a service life of more than one year, a unit value above the prescribed standard, and that maintain their original physical form during use, including houses and buildings, machinery and equipment, transportation equipment, tools and equipment, etc.
3. Intangible assets. Intangible assets refer to non-monetary assets without physical form, such as patent rights, trademark rights, copyrights, land use rights, non-patent rights, etc.
4. Deferred assets. Deferred assets refer to various expenses that cannot be fully included in the current year's profits and losses and should be amortized in subsequent years, including start-up expenses, improvements and overhaul expenses of rented fixed assets, etc.
5. Other assets. The company's other assets refer to long-term assets other than current assets, long-term investments, fixed assets, intangible assets and deferred assets.