Fixed and Current Assets 

Fixed Assets and Current Assets are two categories of assets on a company's balance sheet, and they serve different purposes in the financial management of an organization. Here are key points related to each:

Fixed Assets:

1. Definition: Fixed assets, also known as non-current assets or long-term assets, are tangible and intangible assets that a company acquires for long-term use rather than for the purpose of resale. They are expected to provide benefits to the company over multiple accounting periods.

2. Examples of Fixed Assets:
   - Tangible Fixed Assets: These include physical assets such as buildings, land, machinery, vehicles, and equipment.
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