Logistics Wordbook

Net Assets

Logistics Glossary

Total net assets are calculated as Total Assets – Total Liabilities; where the total assets are made up of fixed assets (plant, machinery, and equipment) and current assets which is the total of stock, debtors, and cash (also includes A/R, inventory, prepaid assets, deferred assets, intangibles, and goodwill). The total liabilities are made up in much the same way as long-term liabilities and current liabilities (includes A/P, accrued expenses, deferred liabilities).

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