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date: 19 September 2021

net assets 

A Dictionary of Business and Management

Jonathan Law

The assets of an organization less its *current liabilities. The resultant figure is equal to the *capital of the organization. Opinion varies as to whether long-term liabilities should be treated as part of the capital and are therefore not deductible in arriving at net assets, or whether they are part of the liabilities and therefore deductible. The latter view is probably technically preferable and is more common. A further practice is to split long-term liabilities and to treat those described as the ‘finance element’ as part of the capital. ... ...

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